N.G.P. DISTRIBUTION: what changed
What changed
N.G.P. DISTRIBUTION
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
-€9,440
2024 · €13,939-€23,379
Equity
€409,270
2024 · €418,711-€9,440
Cash
-
2024 · €3,070-€3,070
Balance sheet total
€448,578
2024 · €473,199-€24,622
Largest movements
Assets
- Tangible fixed assets -€25,590
down €25,590 (-7.1%), from €361,564 to €335,974
Equity and liabilities
- Current portion of long-term debt -€30,037
no longer reported in 2025 (was €30,037)
- Short-term financial debts +€16,287
new in 2025: €16,287
- Tax, wage and social debts -€12,170
no longer reported in 2025 (was €12,170)
of which Taxes: -€9,728
- Profit (loss) carried forward -€9,440
down €9,440 (-3.2%), from €293,744 to €284,303
- Trade debts +€8,590
new in 2025: €8,590
Income statement
- Gross operating margin -€42,698
down €42,698 (-65.2%), from €65,458 to €22,760
- Taxes -€15,768
down €15,768, from €13,596 to -€2,172
- Other operating charges -€2,426
down €2,426 (-23.6%), from €10,296 to €7,870
- Financial charges -€2,027
down €2,027 (-68.9%), from €2,940 to €913
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€13,939
Gross operating margin
-€42,698
Depreciation
-€451
Other operating charges
+€2,426
Other operating items
-€451
Financial charges
+€2,027
Taxes
+€15,768
Result 2025
-€9,440
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€10,228
Investment
+€451
Financing
-€13,749
Cash 2024
€3,070
From operations (derived)
+€10,228
Net result for the year
-€9,440
Depreciation
+€25,139
Deferred charges and accrued income
-€4,038
Trade debts
+€8,590
Tax, wage and social debts
-€12,170
Other debts
+€2,147
Investment (derived)
+€451
Investment in fixed assets (net)
+€451
Financing
-€13,749
Current portion of long-term debt
-€30,037
Short-term financial debts
+€16,287
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €473,199 | €448,578 | -€24,622 | -5.2% |
| Fixed assets | 21/28 | €361,564 | €335,974 | -€25,590 | -7.1% |
| Tangible fixed assets | 22/27 | €361,564 | €335,974 | -€25,590 | -7.1% |
| Land and buildings | 22 | €361,564 | €335,974 | -€25,590 | -7.1% |
| Current assets | 29/58 | €111,635 | €112,603 | +€968 | +0.9% |
| Amounts receivable within one year | 40/41 | €108,566 | €108,566 | = | 0.0% |
| Trade receivables | 40 | €1,566 | €1,566 | = | 0.0% |
| Other amounts receivable | 41 | €107,000 | €107,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,070 | - | -€3,070 | |
| Deferred charges and accrued income | 490/1 | - | €4,038 | +€4,038 | |
| Total equity and liabilities | 10/49 | €473,199 | €448,578 | -€24,622 | -5.2% |
| Equity | 10/15 | €418,711 | €409,270 | -€9,440 | -2.3% |
| Contributions | 10/11 | €97,684 | €97,684 | = | 0.0% |
| Capital | 10 | €97,684 | €97,684 | = | 0.0% |
| Issued capital | 100 | €104,684 | €104,684 | = | 0.0% |
| Uncalled capital | 101 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €27,283 | €27,283 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Legal reserve | 130 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,135 | €19,135 | = | 0.0% |
| Distributable reserves | 133 | €4,430 | €4,430 | = | 0.0% |
| Profit (loss) carried forward | 14 | €293,744 | €284,303 | -€9,440 | -3.2% |
| Amounts payable | 17/49 | €54,489 | €39,307 | -€15,181 | -27.9% |
| Amounts payable within one year | 42/48 | €54,489 | €39,307 | -€15,181 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €30,037 | - | -€30,037 | |
| Financial debts | 43 | - | €16,287 | +€16,287 | |
| Credit institutions | 430/8 | - | €16,287 | +€16,287 | |
| Trade debts | 44 | - | €8,590 | +€8,590 | |
| Suppliers | 440/4 | - | €8,590 | +€8,590 | |
| Taxes, remuneration and social security | 45 | €12,170 | - | -€12,170 | |
| Taxes | 450/3 | €9,728 | - | -€9,728 | |
| Remuneration and social security | 454/9 | €2,441 | - | -€2,441 | |
| Other amounts payable | 47/48 | €12,282 | €14,430 | +€2,147 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,687 | €25,139 | +€451 | +1.8% |
| Other operating charges | 640/8 | €10,296 | €7,870 | -€2,426 | -23.6% |
| Non-recurring operating charges | 66A | - | €451 | +€451 | |
| Gross operating margin | 9900 | €65,458 | €22,760 | -€42,698 | -65.2% |
| Operating profit (loss) | 9901 | €30,475 | -€10,700 | -€41,175 | |
| Financial charges | 65/66B | €2,940 | €913 | -€2,027 | -68.9% |
| Recurring financial charges | 65 | €2,940 | €913 | -€2,027 | -68.9% |
| Profit (loss) for the period before taxes | 9903 | €27,534 | -€11,613 | -€39,147 | |
| Income taxes | 67/77 | €13,596 | -€2,172 | -€15,768 | |
| Profit (loss) for the period | 9904 | €13,939 | -€9,440 | -€23,379 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,939 | -€9,440 | -€23,379 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.